Special Aspects of Accounting and Reporting Expenses in Non-Commercial Organizations

Cauș, Lidia; Popovici, Angela

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dc.contributor.author	Cauș, Lidia
dc.contributor.author	Popovici, Angela
dc.date.accessioned	2024-02-29T07:47:44Z
dc.date.available	2024-02-29T07:47:44Z
dc.date.issued	2023-09
dc.identifier.isbn	978-9975-167-39-0 (PDF).
dc.identifier.uri	https://irek.ase.md:443/xmlui/handle/123456789/3090
dc.description	CAUŞ Lidia, POPOVICI, Angela. Special Aspects of Accounting and Reporting Expenses in Non-Commercial Organizations. In: Competitiveness and Innovation in the Knowledge Economy [online]: 27th International Scientific Conference: Conference Proceeding, September 22-23, 2023. Chişinău: ASEM, 2023, pp. 375-386. ISBN 978-9975-167-39-0 (PDF).	en_US
dc.description.abstract	Expenses in non-commercial organizations represent important accounting elements involved in the entities' activities. In the accounting practice of these organizations, there are multiple issues regarding the accounting of expenses. Within the accounting of these elements, problems related to the recognition and use of accounting accounts for expense tracking must be resolved. To address the mentioned issues, it is recommended to specify the recognition and evaluation of expenses in accordance with the specific activities of non-commercial organizations. Additionally, it is crucial to reflect the accounting recording schemes for expense tracking based on the peculiarities of non-commercial entities' activities. DOI: https://doi.org/10.53486/cike2023.38; UDC: 657.446:061.2(478); JEL: M41	en_US
dc.language.iso	en	en_US
dc.publisher	ASEM	en_US
dc.subject	non-commercial organization	en_US
dc.subject	earmarked funds	en_US
dc.subject	expenses	en_US
dc.subject	income and expense statement	en_US
dc.title	Special Aspects of Accounting and Reporting Expenses in Non-Commercial Organizations	en_US
dc.type	Article	en_US